S T A T E O F N E W Y O R K
________________________________________________________________________
7503
2021-2022 Regular Sessions
I N S E N A T E
November 5, 2021
___________
Introduced by Sen. GAUGHRAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to authorize Alyssa and Adam Borg to file a late application for
a STAR real property tax exemption
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Notwithstanding any provision of the real property tax law,
or any rule or regulation adopted pursuant thereto, the assessor of the
county of Nassau, is hereby authorized to accept from Alyssa and Adam
Borg, an application for a school tax relief (STAR) exemption pursuant
to section 425 of the real property tax law for the 2015-2016 tax roll.
If accepted, such application shall be reviewed as if it had been
received on or before the applicable deadline for filing such applica-
tions established for such roll. If satisfied that Alyssa and Adam Borg
would otherwise be entitled to such an exemption had the application for
exemption been filed by the applicable deadline, the assessor, may grant
exemption from applicable taxation by making any appropriate corrections
to the subject roll. If an exemption is granted subsequent to the
payment of any subject tax, the governing body or tax department may, in
its sole discretion, provide for the refund of those taxes paid and
cancel taxes, fines, penalties or interest remaining unpaid.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13326-01-1